Non-Domestic Rates (Coronavirus) (Scotland) Bill
Overview
Non-domestic rates, also known as Business Rates, are a form of property tax which help pay for local council services. The amount of tax that is paid is based on the ‘rateable value’ of the property. The ‘rateable value’ of a property is based on comparable rental values a few years before the valuation is taking place. Rateable values are reviewed every few years at a ‘revaluation’. The next revaluation will take place in 2023 and will be based on rental values in 2022.
The Bill states that any potential effect of coronavirus cannot be considered when calculating a property’s ‘net annual value’ and/or ‘rateable value’, in the current valuation roll (created in 2017). The ‘net annual value’ of a property is based on how much a person would pay in rent for the property per year. The Bill states that this covers any matters arising from coronavirus from 2 April 2020 onwards.
Non-Domestic Rates (Coronavirus) (Scotland) Bill as introduced (251KB, pdf) posted 14 December 2021
The Bill was passed on 21 June 2022 and became an Act on 28 July 2022
Contents
Stage 1 - General principles
Committees examine the Bill and gather views. They produce reports before MSPs debate the Bill in the Chamber. MSPs then decide on the purpose (“general principles”) of the Bill.
The Bill ended Stage 1 on 28 April 2022
Committee examination
The lead committee for this Bill is the Local Government, Housing and Planning Committee
Submit your views
Find out how to submit your views on the Bill to the Local Government, Housing and Planning Committee.
Read the call for views
The call for views closed on 11 February 2022.
Timetable
The timetable that the committee will follow while examining the Bill at Stage 1
Stage 1 Timetable
The Parliament agreed that consideration of the Bill at Stage 1 be completed by 29 April 2022.
Who spoke to the lead committee in the Parliament
MSPs met with people in committee meetings to discuss what the Bill will do.
Minutes of 21 December 2021 (private)
Minutes of 19 April 2022 (private)
Meeting on 15 March 2022
Correspondence
Committee correspondence sent and received while the Bill progressed through Parliament
Non Domestic Rates Covid Appeals Bill stage 1 response
Letter from the Minister for Public Finance, Planning and Community Wealth to the Convener, 26 April 2022
Work by other committees
Finance and Public Administration Committee
Committee report
The lead committee published its report on 20 April 2022.
Stage 1 Report on the Non-Domestic Rates (Coronavirus) (Scotland) Bill
The committee received the following response to its report
Letter from the Minister for Public Finance, Planning and Community Wealth (219KB, pdf) posted 27 April 2022
Debate
MSPs debate the purpose (“general principles”) of the Bill.
Meeting on 28 April 2022
Minutes of proceedings (128KB, pdf) posted 28 April 2022
Vote
MSPs vote on the general principles of the Bill.
Meeting on 28 April 2022